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2017 (10) TMI 211 - CESTAT NEW DELHIGTA Service - Short payment of service tax - the department had observed that freight/material handling expenses incurred in respect of its various sites is not tallying with the ST-3 returns filed before the Service Tax authorities - Held that: - Since on perusal of the relevant documents, the Commissioner (Appeals) has held that there is no short payment of service tax by the respondent on account of GTA service, such findings cannot be disturbed at this juncture, since those findings were recorded based on the records maintained by the respondent - appeal dismissed - decided against Revenue.
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